Sections
Part 1 General 601 – 607
Part 2 Residents 611 – 630-J
Part 3 Nonresidents and Part-Year Residents 631 – 639
Part 4 Returns and Payment of Tax 651 – 663
Part 5 Withholding of Tax 671 – 678
Part 6 Procedure and Administration 681 – 699

Terms Used In New York Laws > Tax > Article 22 - Personal Income Tax

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Adjournment sine die: The end of a legislative session "without day." These adjournments are used to indicate the final adjournment of an annual or the two-year session of legislature.
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • agreements: shall mean continuing care at home or continuing care retirement contracts as defined in this article. See N.Y. Public Health Law 4601
  • Allegation: something that someone says happened.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Balanced budget: A budget in which receipts equal outlays.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • certificate of authority: shall mean an authorization in writing, approved by the council and issued by the commissioner, for an operator to operate a continuing care retirement community and to enter into continuing care retirement contracts and continuing care at home contracts pertaining to such community. See N.Y. Public Health Law 4601
  • certificate of authority: shall mean an authorization in writing, approved by the council and issued by the commissioner, for an operator to operate a fee-for-service continuing care retirement community and to enter into fee-for-service continuing care contracts pertaining to such community. See N.Y. Public Health Law 4651
  • Chambers: A judge's office.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Commissioner: shall mean the commissioner of health. See N.Y. Public Health Law 4601
  • community: shall mean a facility or facilities established to provide a comprehensive, cohesive living arrangement for the elderly, oriented to the enhancement of the quality of life and which, pursuant to a contract, at a minimum:

    a. See N.Y. Public Health Law 4601

  • Community: shall mean a fee-for-service continuing care retirement community established pursuant to this article. See N.Y. Public Health Law 4651
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • continuing care at home contract: shall mean a single contract to provide a person the services provided by a continuing care retirement community. See N.Y. Public Health Law 4601
  • Conviction: A judgement of guilt against a criminal defendant.
  • Council: shall mean the continuing care retirement community council, established pursuant to section forty-six hundred two of this article. See N.Y. Public Health Law 4601
  • Council: shall mean the continuing care retirement community council, established pursuant to section forty-six hundred two of this chapter. See N.Y. Public Health Law 4651
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Entrance fee: shall mean an initial or deferred transfer to an operator of a sum of money, made or promised to be made by a person or persons entering into a continuing care retirement contract or continuing care at home contract, for the purpose of ensuring services pursuant to such a contract. See N.Y. Public Health Law 4601
  • Entrance fee: shall mean an initial or deferred transfer to an operator of a sum of money, made or promised to be made by a person or persons entering into a fee-for-service continuing care contract, for the purpose of ensuring services pursuant to such a contract. See N.Y. Public Health Law 4651
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Executor: A male person named in a will to carry out the decedent
  • Facility: shall mean any place in which an operator undertakes to provide a resident with the services of a continuing care retirement community, pursuant to a contract, whether such place is constructed, owned, leased, rented, or otherwise contracted for by the operator. See N.Y. Public Health Law 4601
  • Facility: shall mean any place in which an operator undertakes to provide a resident with the services of a fee-for-service continuing care retirement community, pursuant to a contract, whether such place is constructed, owned, leased, rented or otherwise contracted for by the operator. See N.Y. Public Health Law 4651
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fee-for-service continuing care contract: shall mean a single continuing care retirement contract that provides long-term care and other services on a per diem, fee-for-service or other agreed upon rate. See N.Y. Public Health Law 4651
  • Fee-for-service continuing care retirement community: shall mean a facility or facilities established pursuant to this article to provide a comprehensive, cohesive living arrangement for the elderly, oriented to the enhancement of the quality of life, pursuant to the terms of the fee-for-service continuing care contract on a fee-for-service schedule. See N.Y. Public Health Law 4651
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Home resident: shall mean a continuing care at home contract holder who resides in a private residence off of the continuing care retirement community campus. See N.Y. Public Health Law 4601
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life care contract: shall mean a single continuing care retirement contract or a continuing care at home contract to provide a person, for the duration of such person's life, the services provided by the continuing care retirement community, which services shall include unlimited services of the affiliated community's nursing facility or affiliated nursing home. See N.Y. Public Health Law 4601
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • limited liability company: means a domestic limited liability company or a foreign limited liability company, as defined in § 102 of the limited liability company law, a limited liability investment company formed pursuant to section five hundred seven of the

     banking law, or a limited liability trust company formed pursuant to § 102-a of the banking law. See N.Y. Tax Law 601
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Living unit: shall mean an apartment, room, cottage, or other area within a community set aside for the exclusive use of one or more residents, or in the case of a continuing care at home contract, the contract holder's private residence. See N.Y. Public Health Law 4601
  • Living unit: shall mean an apartment, room, cottage or other area within a community set aside for the exclusive use of one or more residents. See N.Y. Public Health Law 4651
  • Majority leader: see Floor Leaders
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Monthly care fee: shall mean the monthly cost to a resident for prepayment of any services, including rent, rendered pursuant to a contract, exclusive of entrance fees or other prepayments, and any other regular periodic charges to the resident, determined on a monthly basis, pursuant to the provisions of a contract. See N.Y. Public Health Law 4601
  • Monthly care fee: shall mean the monthly cost to a resident for prepayment of any services, including rent, rendered pursuant to a contract, exclusive of entrance fees or other prepayments, and any other

    regular periodic charges to the resident, determined on a monthly basis, pursuant to the provisions of a contract. See N.Y. Public Health Law 4651

  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • On-site: shall mean that, unless the context clearly requires otherwise, the services specified in paragraph a of this subdivision be provided at the facility. See N.Y. Public Health Law 4651
  • Operator: shall mean a legal entity operating a continuing care retirement community pursuant to a certificate of authority. See N.Y. Public Health Law 4601
  • Operator: shall mean a legal entity operating a fee-for-service continuing care retirement community pursuant to a certificate of authority, as granted pursuant to section forty-six hundred fifty-six of this article. See N.Y. Public Health Law 4651
  • Organ: means a human kidney, heart, heart valve, lung, pancreas, liver or any other organ designated by the commissioner in regulation in consultation with the transplant council. See N.Y. Public Health Law 4360
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: shall be deemed to include, in addition to those mentioned hereinabove, all the officers, directors and persons having an interest in more than ten per cent of the issued and outstanding stock of the owner as herein defined, as holder or beneficial owner thereof, if such owner be a corporation other than a banking organization as defined in section two of the banking law, a national banking association, a federal savings and loan association, the mortgage facilities corporation, savings banks life insurance fund, the savings banks retirement system, an authorized insurer as defined in § 107 of the insurance law, or a trust company or other corporation organized under the laws of this state all the capital stock of which is owned by at least twenty savings banks or by at least twenty savings and loan associations or a subsidiary corporation all of the capital stock of which is owned by such trust company or other corporation. See N.Y. New York City Administrative Code 27-2004
  • partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. Tax Law 601
  • person: shall be deemed to include, in addition to those mentioned hereinabove, all the officers, directors and persons having an interest in more than ten percent of the issued and outstanding stock of the owner as herein defined, as holder or beneficial owner thereof, if such person be a corporation other than a banking organization as defined in section two of the banking law, a national banking association, a federal savings and loan association, the mortgage facilities corporation, savings banks life insurance fund, the savings banks retirement system, an authorized insurer as defined in § 107 of the insurance law, or a trust company or other corporation organized under the laws of this state all the capital stock of which is owned by at least twenty savings banks or by at least twenty savings and loan associations or a subsidiary corporation all of the capital stock of which is owned by such trust company or other corporation. See N.Y. New York City Administrative Code 27-2004
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Priority reservation agreement: shall mean a cancelable agreement between a prospective continuing care retirement community applicant, an applicant for a certificate of authority or an operator and a prospective resident, for the purpose of evaluating market demand for a proposed continuing care retirement community and for the purpose of

    guaranteeing to prospective residents an opportunity for priority placement in a continuing care retirement community, under which the prospective resident will pay a refundable priority reservation fee. See N.Y. Public Health Law 4601

  • Priority reservation agreement: shall mean a cancelable agreement between a prospective fee-for-service continuing care retirement community applicant, an applicant for a certificate of authority or an operator and a prospective resident, for the purpose of evaluating market demand for a proposed fee-for-service continuing care retirement community and for the purpose of guaranteeing to prospective residents an opportunity for priority placement in a fee-for-service continuing care retirement community, under which the prospective resident will pay a refundable priority reservation fee. See N.Y. Public Health Law 4651
  • Priority reservation fee: shall mean the refundable sum of money paid by a prospective resident for deposit with the escrow agent for a prospective continuing care retirement community applicant, an applicant for a certificate of authority or an operator pursuant to a priority reservation agreement. See N.Y. Public Health Law 4601
  • Priority reservation fee: shall mean the refundable sum of money paid by a prospective resident for deposit with the escrow agent for a prospective fee-for-service continuing care retirement community applicant, an applicant for a certificate of authority or an operator pursuant to a priority reservation agreement. See N.Y. Public Health Law 4651
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • procurement organization: means a person, facility, or institution engaged in procuring organs for transplantation or therapy purposes, but does not include (a) facilities or institutions which permit procurement activities to be conducted on their premises by employees or agents of an approved organ procurement organization, or (b) facilities or consortia of facilities which conduct transplantation activities in accordance with article twenty-eight of this chapter when the organ is procured through an approved organ procurement organization, licensed bank or storage facility, or a living donor. See N.Y. Public Health Law 4360
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Resident: shall mean any person who, pursuant to a continuing care retirement contract or continuing care at home contract, is entitled to reside in and/or receive services from a continuing care retirement community. See N.Y. Public Health Law 4601
  • Resident: shall mean any person who, pursuant to a contract, is entitled to reside in and receive services from a fee-for-service continuing care retirement community. See N.Y. Public Health Law 4651
  • Residential health care demonstration facility: shall mean a residential health care facility containing up to sixty beds, within the defined geographical boundary of each health systems agency established under the provisions of subdivision (c) of section twenty-nine hundred four of this chapter, provided that such residential health care facility is an integrated part of a comprehensive system of residential and support services for the elderly, providing either directly or through one or more affiliated entities, prior to the effective date of this subdivision, on or adjacent to the site of the proposed residential health care facility, independent living units, an adult care facility as defined in § 2 of the social services law and a range of health care and social services, which may include home health care, counselling, case management and information and referral. See N.Y. Public Health Law 4601
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Service area: means the geographic area of service approved by the secretary of health and human services, or, in the absence of such approval, by the department. See N.Y. Public Health Law 4360
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Social services: shall mean those services which may include, but not be limited to counseling, case management, and information and referral. See N.Y. Public Health Law 4601
  • Social services: shall mean those services which may include, but are not limited to counseling, case management, and information and referral. See N.Y. Public Health Law 4651
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • storage facility: means any person or facility, which procures, stores or arranges for the storage of (a) non-transplant organs, or (b) tissue for transplantation, therapy, education, research, or fertilization purposes, including autologous procedures. See N.Y. Public Health Law 4360
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Superintendent: shall mean the superintendent of financial services. See N.Y. Public Health Law 4601
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Tissue: means a human eye, skin, bone, bone marrow, heart valve, spermatozoon, ova, artery, vein, tendon, ligament, pituitary gland or a fluid other than blood or a blood derivative. See N.Y. Public Health Law 4360
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • unlawful practice of the law: as used in this article shall include, but is not limited to,

    (a) any act prohibited by penal law sections two hundred seventy, two hundred seventy-a, two hundred seventy-e, two hundred seventy-one, two hundred seventy-five, two hundred seventy-five-a, two hundred seventy-six, two hundred eighty or fourteen hundred fifty-two, or

    (b) any other act forbidden by law to be done by any person not regularly licensed and admitted to practice law in this state, or

    (c) any act punishable by the supreme court as a criminal contempt of court under section seven hundred fifty-B of this chapter. See N.Y. Judiciary Law 476-A

  • Verdict: The decision of a petit jury or a judge.